2021 Wyoming Statutes
Title 11 - Agriculture, Livestock and Other Animals
Chapter 25 - Wyoming Gaming Commission
Article 3 - Skill Based Amusement Games
Section 11-25-304 - Required Permits and Licenses; Applicable Fees; Tax Imposition; Taxation Rate; Distribution.
11-25-304. Required permits and licenses; applicable fees; tax imposition; taxation rate; distribution.
(a) Any person seeking to obtain or renew any license, permit or decal as required under this section shall submit an application to the commission on a form prescribed by the commission. Upon approval of an application by the commission:
(i) An operator shall be issued a permit and required to pay an annual fee of two hundred fifty dollars ($250.00) to have skill based amusement games operating for play in the operator's establishment;
(ii) A vendor shall be issued a license and required to pay an annual fee of two thousand five hundred dollars ($2,500.00) to possess and distribute skill based amusement games.
(b) Skill based amusement games that meet the requirements of this article shall bear a commission issued decal that identifies the vendor of the game. Each decal shall be valid for one (1) year. No skill based amusement game shall be operational unless it bears a current commission issued decal. The commission shall charge the vendor a fee of fifty dollars ($50.00) for a decal. Each decal shall include the bucking horse and rider emblem.
(c) The fees required under subsections (a) and (b) of this section shall be paid on or before July 1 of each year and shall be deposited in the commission gaming account created under 2020 Wyoming Session Laws, Chapter 114 and hereby continued under this subsection. Funds within the account are continuously appropriated to the commission to pay for reasonable expenses incurred to administer this article.
(d) Taxes shall be calculated and paid on a weekly basis based on the net proceeds earned during the prior week on skill based amusement games. On a weekly basis, the vendor shall remit to the commission an amount equivalent to twenty percent (20%) of the net proceeds earned during the prior week on the vendor's skill based amusement games. The taxes imposed under this subsection may be prepaid as provided by rule of the commission. The commission shall remit these monies to the state treasurer for deposit in the commission gaming account and for distribution of the tax as follows:
(i) Forty-five percent (45%) to the county and the city or town in which the skill based amusement game is located, in equal shares, or to the county alone if the skill based amusement game is not located within the boundaries of a city or town;
(ii) Forty-five percent (45%) to the school foundation program account;
(iii) Ten percent (10%) to the commission gaming account.
